CN201010286999.2 provides a method and an apparatus for grinding a surface of a stainless steel sheet, which includes a process of transferring a stainless steel sheet to under a circular abrasive belt grinding head by using pinch rollers, and a process of grinding a surface of the stainless steel sheet by using the circular abrasive belt grinding head. The process of grinding the surface of the stainless steel sheet by using the circular abrasive belt grinding head includes supporting a bottom roller by using one or two supporting rollers, supporting and transferring the stainless steel sheet by using the bottom roller, and grinding or polishing the stainless steel sheet on the bottom roller by using the circular abrasive belt grinding head. However, a stainless steel decorative sheet mentioned in the prior art has a surface finish that is around 0.02 μm and a reflectivity that is less than 62%, which is still insufficient for a decorative effect in terms of optical energy. Existing equipment transfers a material in a mechanical manner at a constant speed; an optical rotation texture of the surface of the decorative sheet is uneven; and a surface finish has deviations that are observable by naked eyes.